This code is intended for use with ixbrl-reporter.
Using ixbrl-reporter requires a complex configuration file, or set of
configuration files. An internal import/reference mechanism was introduced
to allow the configuration files to be modulariesd, but the mechanism is
still not ideal.
This repo implements JSONNET templates for construction of configuration
files for ixbrl-reporter which makes the matter more manageable.
Jsonnet (see jsonnet.org) is a programming language (invented by Google) which extends JSON with programming constructs. Jsonnet is specifically designed to make it easy to build configuration files; it supports object templating and extension.
There's a #ixbrl-reporter-jsonnet channel on our Discord server if you want to discuss... https://discord.gg/3cAvPASS6p
These examples assume you have jsonnet and ixbrl-reporter installed.
You can install ixbrl-reporter using pip3 install ixbrl-reporter.
Use whatever comes with your OS to install jsonnet.
This is for an FRS-105 / Unaudited micro-entity annual accounts report. This is appropriate for filing with UK Companies House as an annual report. The micro-entity report is kinda bare, an abridged balance sheet. Companies are still 'supposed' to product a non-abridger report for members, which this would not meet.
FRS-102/FRS-105 does not include a great deal of detail for profit/loss detailed expenses. Those details wouldn't appear in the accounts anyway, so you don't have to worry about the tags if you change how profit/loss is calculated for this report.
This template has been used for real filing.
See the example-accts directory.
make -f Makefile.example-accts
Output in example-accts.xhtml.
This is a UK HMRC corptax statement with iXBRL. This results in a single document containing corporation tax 'computations' plus a DPL (detailed profit and loss) statement. For a corptax filing, that report would be included in a CT electronic filing. The annual company accounts filing doesn't have enough detail and tagging to support the profit/loss reporting that HMRC want, hence the DPL taxonomy allows describing a profit/loss with the detail needed.
Because DPL with detailed tagging is needed by HMRC, if you add extra computations to this configuration, it is really necessary to think about whether they should be tagged when they appear in reports.
There are two main ways of changing computations which thinking about tagging:
- Breaking down a computation. Say, you might turn a single computation into multiple parts, e.g. income becomes various income lines which all add up to the whole income value. Each of those parts needs to have dimensions to explain how they add up to the whole. This can be done by adding DetailedItem tags.
- Adding a new computation for which no tag exists. This requires adding a tag and making sure something is picked which fits with the taxonomy.
The corptax filing is nowhere near as well defined as a CH annual filing. Specifications are:
- The CT600 form plus guidance. This form is not used if you file electronically, but the guidance explains what some boxes mean.
- The CT service specification which describes the CT filing process the 'Govtalk' header and the XML structure which makes up a CT filing.
- The CT (computations) and DPL (detailed profit/loss) taxonomies which describe the iXBRL which this report produces. 'Computations' means working out how much corptax to pay, which means taking profits, apply adjustments and rebates and splitting across financial years. DPL means describing company profits calcuations by explaining income and expenses in detail. This report products CT and DPL in the same report, but it may be possible to file them separately. HMRC docs says that CT/DPL filing is required, but also not mandatory implying you can make a CT filing without this report. At the end of the day, a corptax filing is about by being accountable to the administrators and explaining your workings, so you don't get audited. Makes sense to do a good job of the filing since it can be totally automated.
This template has been used for real filing.
See the example-ct directory.
make -f Makefile.example-ct
Output in example-ct.xhtml.
This is probably not particularly realistic, but hopefully an interesting starting point for anyone that wants to generate one of these.
For a real ESEF statement, it is typical to extend the standard ESEF taxonomy with extra concepts specific to the report, extra computations or dimensions. This example does not do that.
This passes a taxonomy validation, I have no idea whether it would meet regulatory compliance in various parts of Europe.
See the example-esef directory.
make -f Makefile.example-esef
Output in esef.xhtml and esef-fr.xhtml.
See the test directory.
sh test/run_all
Output in test/output.
This code comes with no warranty. See the LICENSE file for details. It is possible that this code could be useful to you in meeting regulatory reporting requirements for your business. It is also possible that the software could report misleading information which could land you in a lot of trouble if used for regulatory compliance. If you need certainty, you should check with a qualified accountant and/or qualified financial accounting engineer.
Copyright (c) Accounts Machine Limited, 2022 Licenced under the GPL version 3 licence, see the LICENSE file